IIA News – Juli 2006-06-07 - Institut für Interne Revision

Transcription

IIA News – Archiv – Interne Revision allgemein
April 2016
Audit faces pressure from multiple directions
http://daily.financialexecutives.org/promoting-audit-compliance-and-risk-managementcollaboration/
Seeking value through Internal Audit
http://www.kpmginfo.com/IIA/downloads/GM-OTS1653_SeekingValueThrough_IAB_V1.pdf
The Talent Acquisition Problem in Internal Audit
https://iaonline.theiia.org/blogs/jacka/2016/Pages/The-Talent-Acquisition-Problem-inInternalAudit.aspx?adbsc=social_20160418_60652846&adbid=10154585079166490&adbpl=fb&adb
pr=193647051489
Revision der Beschaffung spezieller Dienstleistungen
http://www.esv.info/978-3-503-15884-3
März 2016
Internal audit is crucial to assessing impact of corporate culture’
http://www.thehindubusinessline.com/economy/internal-audit-is-crucial-to-assessing-impactof-corporate-culture/article8268226.ece
Kommentar zur Beeinträchtigung Interner Revisoren
http://www.forum-executives.de/beitrag-detail/article/kommentar-zur-beeintraechtigunginterner-revisoren.html
Agenda Week Article Focuses on Internal Audit’s Expanding Responsibilities
https://global.theiia.org/news/Documents/Internal-Auditors-Eyeing-Operational-Risks.pdf
Februar 2016
Five Proven Strategies for More Timely Audit Reports
https://iaonline.theiia.org/five-proven-strategies-for-more-timely-audit-reports
We Can Audit Anything – but Not Everything
https://iaonline.theiia.org/we-can-audit-anything-but-not-everything
Systemische Prüfungen in der Internen Revision
http://www.forum-executives.de/beitrag-detail/article/haferkorn-petra-systemischepruefungen-in-der-internen-revision.html
Auditing corporate culture
http://ethicalboardroom.com/committees/auditing-corporate-culture/
Role of internal auditor in internal control system of companies
http://www.thefinancialexpress-bd.com/2016/01/26/12685
The Perils of Combining Audit and Compliance
http://radicalcompliance.com/2016/02/01/the-perils-of-combining-audit-and-compliance/
Januar 2016
Internal Audit: Three Trends To Watch in 2016
http://iac-recruit.com/news/articles/internal-audit-three-trends-to-watch-in-2016/
Internal Audit and Fraud
https://iaonline.theiia.org/blogs/marks/2015/internal-audit-and-fraud
Getting at the Truth: Companies Such as VW Discover Internal Audit's Credibility
https://iaonline.theiia.org/blogs/chambers/2015/Pages/Getting-at-the-Truth--Companies-Suchas-VW-Discover-Internal-Audit%27s-Credibility.aspx
Die bedrohte Unabhängigkeit Interner Revisoren in Deutschland
https://www.transparency.de/fileadmin/pdfs/Themen/Wirtschaft/Die_Unabhaengigkeit_Intern
er_Revisoren_in_Deutschland_ausfuehrliche_Ergebnisse_CD.pdf
5 Bold Steps to Transform Internal Audit's Image
https://iaonline.theiia.org/5-bold-steps-to-transform-internal-audit-image
Five 2015 Headlines That Had High Implications for Internal Auditing
https://global.theiia.org/news/Pages/Blog-Five-2015-Headlines-That-Had-High-Implicationsfor-Internal-Auditing.aspx
Insight and internal audit
https://www.iia.org.uk/resources/global-guidance/mission-statement/insight-and-internalaudit/
5 Resolutions for Every Internal Auditor's List in 2016
https://iaonline.theiia.org/blogs/chambers/2016/Pages/5-Resolutions-for-Every-InternalAuditor%27s-List-in-2016.aspx
Internal Auditors Give Themselves High Marks in Ethics
http://www.accountingweb.com/aa/auditing/internal-auditors-give-themselves-high-marks-inethics
Metrics of the Month: Internal Audit Staff Size
http://ww2.cfo.com/risk-management/2016/01/metric-month-internal-audit-staff-size/
Case Studies on Internal Audit
https://www.iia.org.uk/media/110117/ia_case_studies_final_18_6_2012_2_.pdf
Audit Quality Indicators
http://www.thecaq.org/docs/default-source/reports-andpublications/auditqualityindicators_journeyandpath2016.pdf?sfvrsn=2
Dezember 2015
Audit, the last line of defense
http://info.metricstream.com/Audit-the-Last-Line-of-Defense.html
Systemische Prüfungstheorie - ein Abriss
http://www.forum-executives.de/beitrag-detail/article/systemische-pruefungstheorie-einabriss.html
Unangemessene Revisionskultur
https://www.risknet.de/themen/risknews/unangemessenerevisionskultur/1fe208950f80b3e7816b407fb1396d4e/
Managing Internal Audit's Reputational Risk
https://global.theiia.org/news/Pages/Blog-Managing-Internal-Audits-Reputational-Risk.aspx
Internal Audit Focuses Little on Outward-Facing Value Measures
http://www.accountingweb.com/aa/auditing/internal-audit-focuses-little-on-outward-facingvalue-measures
Internal auditors turn focus to organizational culture
http://www.journalofaccountancy.com/news/2015/nov/internal-auditors-focus-organizationalculture-201513271.html
Looking Back, We Should Have Looked Ahead
https://iaonline.theiia.org/blogs/chambers/2015/looking-back-we-should-have-looked-ahead
2 Reasons Your Audit Report Fell Flat
http://www.thatauditguy.com/2-reasons-audit-report-fell-flat/
Internal Auditing: Uncover the Myths, Discover the Value
http://www.theiia.org/bookstore/product/internal-auditing-uncover-the-myths-discover-thevalue-1961.cfm?
The Evolving Role of the CAE: Taking on Compliance and ERM
http://www.theiia.org/bookstore/product/the-evolving-role-of-the-cae-taking-on-complianceand-erm-1949.cfm
How Technology is Shaping Internal Auditing
https://drive.google.com/file/d/0B0y7-8cXjUpFWVhSZk90aXJ0UDg/view?pref=2&pli=1
November 2015
Seven Must Reads for Every CAE
http://www.caeleadershipforum.com/seven-must-reads-every-cae/
Six Simple Steps to 2016’s Internal Audit Plan
http://www.caeleadershipforum.com/developing-2016s-internal-audit-plan/
To Reward or Not To Reward – The Very Important CAE Question
http://www.caeleadershipforum.com/reward-reward-important-cae-question-2/
Skills, Education Buoy Internal Audit Salaries – Survey
https://global.theiia.org/news/Pages/Compensation-Survey-Skills-Education-Buoy-InternalAudit-Salaries.aspx
Undermining Internal Audit With Low CAE Pay Is No Accident
https://global.theiia.org/news/Pages/Blog-Undermining-Internal-Audit-With-Low-CAE-PayIs-No-Accident.aspx
Interne Audits: Miteinander statt gegeneinander
http://www.computerwoche.de/a/auf-der-hut-vor-compliance-verstoessen,3218517
Combined Assurance: One Language, One Voice, One View
http://theiia.mkt5790.com/CBOK_2015_Combined_Assurance/?sessionGUID=082ec2587335-9360-c090-232466aea62c&sessionGUID=082ec258-7335-9360-c090232466aea62c&sessionGUID=082ec258-7335-9360-c090232466aea62c&sessionGUID=082ec258-7335-9360-c090232466aea62c&sessionGUID=082ec258-7335-9360-c090232466aea62c&sessionGUID=68e27c42-9ec4-40e7-7016d077b24a8a39&sessionGUID=c86521da-90ce-008e-98712a150543456d&sessionGUID=c86521da-90ce-008e-98712a150543456d&sessionGUID=c86521da-90ce-008e-98712a150543456d&sessionGUID=e4e184ee-1946-cd36-9074e941e24088c2&webSyncID=216973e2-785d-91bb-bb45935b73c2a578&sessionGUID=e4e184ee-1946-cd36-9074-e941e24088c2
Oktober 2015
Overcoming Stigmas: We Don't Check Boxes or Count Beans in the 21st Century
https://global.theiia.org/news/Pages/Blog-Overcoming-Stigmas-We-Dont-Check-Boxes-orCount-Beans-in-the-21st-Century.aspx
IPPF: „Ein modernes Rahmenwerk für zukünftige Entwicklungen und Veränderungen“
http://www.internerevisiondigital.de/ce/ippf-ein-modernes-rahmen-werk-fuer-zukuenftigeentwicklungen-und-veraenderungen/detail.html
Interne Revision: If you can make it here, you can make it anywhere
http://www.internerevisiondigital.de/ce/interne-revision-if-you-can-make-it-here-you-canmake-it-anywhere/detail.html
Internal Auditors Can Learn a Lot From the Wit and Wisdom of Yogi Berra
https://global.theiia.org/news/Pages/Blog-Internal-Auditors-Can-Learn-a-Lot-From-the-Witand-Wisdom-of-Yogi-Berra.aspx
Six Best Practices of World Class CAEs
http://www.caeleadershipforum.com/six-best-practices-world-class-caes/
Four Communication Tips to Increase Internal Auditor Effectiveness
http://www.caeleadershipforum.com/4-communication-tips-increase-internal-auditoreffectiveness/
A CAE’s First Cyber Security Internal Audit
http://www.caeleadershipforum.com/caes-first-cyber-security-internal-audit/
September 2015
6 Defining Events in an Internal Audit Career
https://iaonline.theiia.org/blogs/chambers/2015/6-defining-events-in-an-internal-audit-career
How internal audit can assess and support culture
http://www.cgma.org/magazine/news/pages/how-internal-audit-can-assess-and-supportculture-201512818.aspx?TestCookiesEnabled=redirect
Seven Must Reads for Every CAE
http://www.caeleadershipforum.com/blog/
Effective Internal Auditing for Today’s Business
http://www.metricstream.com/pdf/articles/effective-internal-auditing-today-business.pdf
5 Reasons Internal Auditing Never Gets Old
https://iaonline.theiia.org/blogs/chambers/2015/5-reasons-internal-auditing-never-gets-old
Intellectual Property: Auditing the Process, 2nd Edition
http://www.theiia.org/bookstore/product/intellectual-property-auditing-the-process-2ndedition-1924.cfm
A Global View of Financial Services Auditing: Challenges, Opportunities, and the
Future
https://global.theiia.org/news/Pages/CBOK-Report-Examines-Challenges-of-FinancialServices-Internal-Auditing-.aspx
http://theiia.mkt5790.com/CBOK_2015_Financial_Services_Auditing/
Ten Questions to Check the Quality of your Annual Audit Plan
http://www.pittgroup.com.au/apps/blog/show/43546445-ten-questions-to-check-the-qualityof-your-annual-audit-plan
August 2015
Where did it all go wrong for Internal Audit?
https://www.linkedin.com/pulse/where-did-all-go-wrong-internal-audit-dobbs-aca-acmacgma-cfe-?trk=pulse-det-nav_art
Lessons From Toshiba: When Corporate Scandals Implicate Internal Audit
https://iaonline.theiia.org/blogs/chambers/2015/lessons-from-toshiba-when-corporatescandals-implicate-internal-audit
Frauditing for internal auditors
http://accaiabulletin.newsweaver.co.uk/1eoz1xqkzb31ck1m8evlry?email=true&a=1&p=4908
8778&t=28194286
Integrated assurance – too late to integrate?
http://accaiabulletin.newsweaver.co.uk/1j5credqdzv1ck1m8evlry?email=true&a=1&p=49088
778&t=28194286
Auditing the four horsemen of the apocalypse
http://accaiabulletin.newsweaver.co.uk/8lbfjr8cl2b1ck1m8evlry?email=true&a=1&p=490887
78&t=28194286
Juli 2015
Experts favor "3 lines of defense" model for simplicity
https://www.complianceweek.com/blogs/accounting-auditing-update/compliance-leaderslike-three-lines-of-defense
Internal Audit's Role in the Too-big-to-fail Debate
https://www.complianceweek.com/blogs/accounting-auditing-update/compliance-leaderslike-three-lines-of-defense
Internal Audit in the Crosshairs
https://iaonline.theiia.org/2015/internal-audit-in-the-crosshairs
Juni 2015
The FIFA Scandal: Five Lessons for Internal Audit
https://iaonline.theiia.org/blogs/chambers/2015/the-fifa-scandal-five-lessons-for-internalaudit?adbsc=IAO46764976&adbid=10153890952711490&adbpl=fb&adbpr=193647051489
A Quick Note About Marketing the Audit Department
https://iaonline.theiia.org/blogs/jacka/2015/a-quick-note-about-marketing-the-auditdepartment?adbsc=IAO47195406&adbid=10153906499041490&adbpl=fb&adbpr=19364705
1489
Mai 2015
Managing an Internal Audit Career: How Do You Know When It's Time to Go?
https://global.theiia.org/news/Pages/Blog-Managing-an-Internal-Audit-Career-How-Do-YouKnow-When-Its-Time-to-Go.aspx
A Coup for Internal Audit Advocacy in the European Union
https://global.theiia.org/news/Pages/A-Coup-for-Internal-Audit-Advocacy-in-the-EuropeanUnion.aspx
Navigating the New Internal Audit Talent Shortage: Strategies for Success
https://iaonline.theiia.org/blogs/chambers/2015/navigating-the-new-internal-audit-talentshortage-strategies-for-success
An iconic chief executive vs. his company’s internal watchdogs
http://www.reuters.com/investigates/special-report/dow/
Small Audit Functions, Big Ideas
https://iaonline.theiia.org/2015/small-audit-functions-big-ideas
The Evolving Role of Internal Audit
http://info.workiva.com/201504-Ad-SOX-CW-eBook-with-EM-Whitepaper_landingpage.html?publication=0413oceg
Operational Auditing
http://www.esv.info/.ref/wekh4bpc.98w6awdt/978-3-503-15466-1
April 2015
Report Provides Keys to Easing Audit Stakeholder Tensions
https://global.theiia.org/news/Pages/Report-Provides-Keys-to-Easing-Audit-StakeholderTensions.aspx
“Pervasive” pressure challenges internal audit’s objectivity
http://www.journalofaccountancy.com/news/2015/mar/internal-audit-objectivity201511949.html
Internal audit key to 'transparency and trust' for EU business
https://www.theparliamentmagazine.eu/articles/news/internal-audit-key-transparency-andtrust-eu-business
März 2015
A Crisis of Timing - Could talent shortage slow internal audit’s rise to trusted corporate
advisor?
https://global.theiia.org/news/press-releases/Pages/A-Crisis-of-Timing-Could-talent-shortagethreaten-internal-audits-rise-to-the-C-suite.aspx
Wertpapieraufsicht: VwGH zur Häufigkeit von Prüfungen durch die Interne Revision
http://www.google.at/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CCAQFjAA&
url=http%3A%2F%2Fwww.ris.bka.gv.at%2FDokumente%2FVwgh%2FJWT_2014020116_2
0150130L00%2FJWT_2014020116_20150130L00.rtf&ei=lNr1VP01zPFSvoODyAM&usg=
AFQjCNHsbsyuIpWVAcaz1G1E9kePEBlzbQ&bvm=bv.87269000,d.d24&cad=rja
Prüfung des Asset Liability Managements
http://www.esv.info/978-3-503-15824-9
Februar 2015
10 Areas Critical to Internal Audit Success
http://auditchannel.tv/video/1385/10-Areas-Critical-to-Internal-Audit-Success
Whitepaper: Internal Audit Risk Assessment Best Practices
http://info.accelus.thomsonreuters.com/IIASmartBriefRiskAssessment201501
Risikomanagement für Immobilien und Sachwerte
http://www.esv.info/978-3-503-15651-1
Januar 2015
When Internal Auditors Dissent: The Value of Pushing Back
https://global.theiia.org/news/Pages/Blog-When-Internal-Auditors-Dissent-The-Value-ofPushing-Back.aspx
Should social media be in your audit plan?
http://accaiabulletin.newsweaver.co.uk/khctp71ytvr1ck1m8evlry?email=true&a=1&p=48219
412&t=28194317
Auditing within a joint venture (JV) entity
http://accaiabulletin.newsweaver.co.uk/35bj7kd1i7x1ck1m8evlry?email=true&a=1&p=48219
412&t=28194286
Five 2014 Headlines That Had High Implications for Internal Auditing
https://global.theiia.org/news/Pages/Blog-Five-2014-Headlines-That-Had-High-Implicationsfor-Internal-Auditing.aspx
Dezember 2014
Internal Audit Independence
https://iaonline.theiia.org/internal-audit-independence
Internal Audit: Working Smarter, Not Harder
https://global.theiia.org/news/Pages/Blog-Internal-Audit-Working-Smarter-Not-Harder.aspx
Internal Auditors as Agents of Change
https://global.theiia.org/news/Pages/Chambers-Blog-Internal-Auditors-as-Agents-ofChange.aspx
Erfolgreiche Prüfungsprozesse in der Internen Revision
http://www.esv.info/.ref/qk6jqpge.98w6awdt/978-3-503-15717-4
November 2014
More on the Five Lines of Defense
http://blog.protiviti.com/2014/02/07/more-on-the-five-lines-of-defense/
Using Five Lines of Defense for Your Risk Management Super Bowl
http://blog.protiviti.com/2014/01/29/using-five-lines-of-defense-for-your-risk-managementsuper-bowl/
5 Bold Steps to Transform Internal Audit's Image
https://global.theiia.org/news/Pages/Blog-5-Bold-Steps-to-Transform-Internal-AuditsImage.aspx
Internal Audit: The Power of Shoutouts
https://global.theiia.org/news/Pages/Chambers-Blog-Internal-Audit-The-Power-ofShoutouts.aspx
Mergers, Acquisitions, and Sales: How Internal Audit Adds Value and Effectiveness
http://www.theiia.org/bookstore/product/mergers-acquisitions-and-sales-how-internal-auditadds-value-and-effectiveness-1865.cfm
Oktober 2014
French Government Moves to Enhance Internal Audit Quality
https://global.theiia.org/news/Pages/French-Government-Moves-to-Enhance-Internal-AuditQuality.aspx
PwC’s State of the Internal Audit Profession Study – Sector Report
http://www.pwc.com/us/en/risk-assurance-services/publications/state-of-the-internal-auditprofession-sector-reports-2014.jhtml
12 Valuable Characteristics of the Future Auditor
http://info.knowledgeleader.com/12-Ways-the-Future-Auditor-Can-Contribute-Value
From Good to Great: Strategic Planning Can Define an Internal Audit Function
https://iaonline.theiia.org/from-good-to-great-strategic-planning-can-define-an-internal-auditfunction
Internal audit priorities for 2015
http://accaiabulletin.newsweaver.co.uk/1tqclu041uo1ck1m8evlry?email=true&a=1&p=47892
352&t=22049285
Leaders of internal audit should never be satisfied
http://normanmarks.wordpress.com/2014/09/12/leaders-of-internal-audit-should-never-besatisfied/
Internal Audit Metrics
https://iaonline.theiia.org/internal-audit-metrics
September 2014
Funktionsinterne Qualitätsüberwachung in der Internen Revision
http://www.forum-executives.de/beitrag-detail/article/funktionsinternequalitaetsueberwachung-in-der-internen-revision.html
QA-Tagung des Deutschen Instituts für Interne Revision e.V.: über die Grenzen des
Voluntativs…
http://www.forum-executives.de/beitrag-detail/article/qa-tagung-des-deutschen-instituts-fuerinterne-revision-ev-ueber-die-grenzen-des-voluntativs.html
Internal audit oversight
http://www.journalofaccountancy.com/issues/2013/aug/20137713#
Spezifische Prüfungen im Kreditbereich
http://www.esv.info/.ref/ij8a7mrb.98w6awdt/978-3-503-15691-7
Erfolgreiche Prüfungsprozesse in der Internen Revision
http://www.esv.info/978-3-503-15717-4
August 2014
Conference Fleshes Out New Internal Audit Intelligence
http://www.complianceweek.com/blogs/accounting-auditing-update/conference-fleshes-outnew-internal-audit-intelligence#.U_IUf-8cTDc
Auditing the Organizational Culture: A New Frontier for Internal Audit
https://iaonline.theiia.org/auditing-the-organizational-culture
Auditing at the Speed of Risk!
https://iaonline.theiia.org/auditing-at-the-speed-of-risk
Tact and the Art of Bringing About Positive Change
https://iaonline.theiia.org/tact-and-the-art-of-bringing-about-positive-change
The Dangers to Internal Audit of Donning a "Black Hat"
https://iaonline.theiia.org/the-dangers-to-internal-audit-of-donning-a-black-hat
5 Sure Signs You Are Well-suited For a Career in Internal Auditing
https://iaonline.theiia.org/5-sure-signs-you-are-well-suited-for-a-career-in-internal-auditing
Prüfung des Kreditgeschäfts durch die Interne Revision
http://www.esv.info/.ref/ij8a7mrb.98w6awdt/978-3-503-15705-1
Juli 2014
5 Things Management is Reluctant to Say to Internal Auditors
http://www.theiia.org/blogs/chambers/index.cfm/post/5%20Things%20Management%20is%2
0Reluctant%20to%20Say%20to%20Internal%20Auditors
Where Did This Audit Go Wrong?
http://www.theiia.org/blogs/jacka/index.cfm/post/Where%20Did%20This%20Audit%20Go%
20Wrong?utm_content=sf27699371&utm_medium=spredfast&utm_campaign=IIA+Brand&s
f27699371=1
Integrated assurance and audit planning
http://accaiabulletin.newsweaver.co.uk/accaiabulletin/rdm4ppurmgtih5k2r2b7pj?a=1&p=476
72268&t=21926635
Better cooperation needed in public sector auditing
http://www.eciia.eu/current_views/better-cooperation-needed-in-public-sector-auditing/
SAS 128: Using the work of internal auditors - What matters to the CAE?
http://www.grantthornton.com/issues/library/alerts/advisory/2014/SAS-128-impact-onCAEs.aspx?wt.mc_id=advisory-0-email-n-0-Kherrick_SAS_128_070714
Prüfung des Projektsteuerungssystems
http://www.esv.info/978-3-503-15496-8
IIARF Introduces Innovative Methodology for Integrated Assurance
https://global.theiia.org/news/Pages/IIARF-Introduces-Innovative-Methodology-forIntegrated-Assurance.aspx
IIARF Releases New Report on Quality Assurance and Improvement Programs
https://global.theiia.org/news/Pages/IIARF-Releases-New-Report-on-Quality-Assurance-andImprovement-Programs.aspx
Juni 2014
Which KPIs are appropriate for Internal Audit?
http://prezi.com/e6oudqdwjoh4/which-kpis-are-appropriate-for-internal-audit-22may-2014amsterdam_nuno-castanheira/
CAQ Approach to Audit Quality Indicators
http://www.thecaq.org/reports-and-publications/caq-approach-to-audit-quality-indicators/caqapproach-to-audit-quality-indicators
Whose Risk Is It, Anyway? When Management Says ‘No’ to Internal Audit
https://global.theiia.org/news/Pages/Blog-Whose-Risk-Is-It-Anyway-When-ManagementSays-No-to-Internal-Audit.aspx
Tech Titans Rewrite Internal Audit Planning
https://global.theiia.org/news/Pages/Technology-Focus-of-Ia-Magazine-June-Issue.aspx
Mai 2014
Internal Audit Risk Assessment Best Practices
http://info.accelus.thomsonreuters.com/IIAGlobalBestPracticesRiskAssessmentApr2014
April 2014
STATE OF INTERNAL AUDIT SURVEY now open
http://survey.accelus.thomsonreuters.com/app/survey/response.jsp
DIIR-Positionspapier „Interne Revision im Spannungsfeld zwischen Vorstand und
Aufsichtsrat“
http://www.diir.de/fileadmin/fachwissen/diir_veroeffentlichungen/DIIR-Positionspapier.pdf
Transforming Internal Audit Through Critical Thinking
http://www.theiia.org/blogs/marks/index.cfm/post/Transforming%20Internal%20Audit%20Th
rough%20Critical%20Thinking
10 Vital Lessons From the Audit Trail
http://www.theiia.org/blogs/chambers/index.cfm/post/10%20Vital%20Lessons%20From
%20the%20Audit%20Trail
Changing Times, Changing Priorities: Are We Passing the Test?
http://www.theiia.org/blogs/chambers/index.cfm/post/Changing%20Times,%20Changing%20
Priorities:%20Are%20We%20Passing%20the%20Test?
Wirtschaftskriminalität: Die schlagkräftigen Methoden der forensischen Prüfer
http://www.huffingtonpost.de/elmar-schwager/wirtschaftskriminalitat-die-schlagkraftigenmethoden-der-unternehmensprufer_b_4458793.html?utm_hp_ref=germany
Revision von Vertrieb und Marketing
http://www.esv.info/.ref/enuts9xb.98w6awdt/978-3-503-15494-4
März 2014
Skill needs challenge internal audit
Keeping up with a dizzying pace of change has proved to be a significant problem for the
internal audit function.
Many internal auditors already are taking on more extensive duties in their organisations as
they expand on their traditional assurance roles. They often have opportunities to drive
enterprise risk management and provide higher levels of service as their insight can be used to
predict future risks and contribute to strategy.
As they pour energy into expanding their roles—while still performing their traditional
functions—internal auditors have to …
http://www.cgma.org/magazine/news/pages/20137665.aspx
Five Things the Audit Committee Won't Tell Internal Audit
Most audit executives work hard to develop open relationships with their audit committee
members. The effort generally pays off. Regardless of how hard we work at fostering
openness and honesty, however, some audit committee members may not be comfortable
telling us everything that’s on their minds. Sometimes, they simply may not know enough
about internal audit to know what we are capable of, and sometimes they are simply trying to
spare our feelings. But often, it’s the things they don’t or won’t say that we most need to hear.
http://www.theiia.org/blogs/chambers/index.cfm/post/Five%20Things%20the%20Audit%20C
ommittee%20Won't%20Tell%20Internal%20Audit
Feed a Fever, Starve an Internal Audit Function
Earlier this week, I came across an article that discussed an ongoing dispute in Delaware over
funding of the State Auditor’s office. Partisan politics appear to be at the root of a debate over
more than US $2.5 million sought by the State Auditor to make his auditors’ pay scale more
competitive. The title of the article, “Delaware Auditor: Low Pay Could Muzzle
‘Watchdogs’,” might be a bit sensational, but don’t underestimate the effectiveness of purse
strings toward containing internal audit functions in government or the corporate sector.
http://www.theiia.org/blogs/chambers/index.cfm/post/Feed%20a%20Fever,%20Starve%20an
%20Internal%20Audit%20Function
Revision von Vertrieb und Marketing
http://www.esv.info/.ref/j3ciriui.98w6awdt/978-3-503-15494-4
Februar 2014
Getting ready for audit reform in 2014
http://www.eciia.eu/getting-ready-for-audit-reform-in-2014/
5 Lines of Defense: A Shareholder’s View
http://www.directorship.com/5-lines-of-defense-a-shareholders-view/
Internal Audit Licensing: Be Careful What You Wish For
http://www.theiia.org/blogs/chambers/index.cfm/post/%20Internal%20Audit%20Li
Januar 2014
Assisting small internal audit activities - top tips to implement the standards
http://www.iia.org.uk/resources/managing-internal-audit/assisting-small-internal-auditactivities-to-implement-the-standards/
Leitlinie II 2013 Zur Durchführung von Sonderuntersuchungen durch die Interne
Revision
http://www.forum-interne-revision.org/leitlinien/entwuerfe/leitlinie-ii-2013-zurdurchfuehrung-von-sonderuntersuchungen-durch-die-interne-revision.html
Audit yourself to develop internal audit capabilities
http://auditandrisk.org.uk/blog/audit-yourself-to-develop-internal-audit-capabilities
5 Things Great Internal Auditors Do!
http://www.thatauditguy.com/5-things-great-internal-auditors-do/
Dezember 2013
Audit Readiness: 7 areas of focus for CAEs
http://www.grantthornton.com/issues/library/newsletters/advisory/2013/BAS-7-areas-offocus-for-CAEs.aspx?wt.mc_id=advisory-bas-email-n-tls_j_norgren_corp_governor_11_6_13
“Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a
Management Training Ground and Performing Consulting Services”
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2162611
New Issue of Tone at the Top: All Hands on Deck: Partnering to Fight Fraud
https://global.theiia.org/news/Pages/New-Issue-of-Tone-at-the-Top-All-Hands-on-DeckPartnering-to-Fight-Fraud.aspx
Grundlagen der Internen Revision - Standards, Aufbau und Führung
http://www.esv.info/.ref/t9p5bd26.98w6awdt/978-3-503-15600-9
Personalstrategie und Interne Revision
http://www.lindeverlag.at/titel-1-1/personalstrategie_und_interne_revision-5531/
November 2013
Tone at the Top Newsletter - 7 Tips for Governing Social Media
https://global.theiia.org/knowledge/Pages/Tone-at-the-Top.aspx
Six Things Every CAE Should Do to Retain the Best Internal Audit Talent
http://www.theiia.org/blogs/chambers/index.cfm/post/Six%20Things%20Every%20CAE%20
Should%20Do%20to%20Retain%20the%20Best%20Internal%20Audit%20Talent?utm_conte
nt=sf18579002&utm_medium=spredfast&utm_campaign=IIA+Brand&sf18579002=1
Co-coordinating internal and external audit
http://www.eciia.eu/co-coordinating-internal-and-external-audit/
Redefining The Role Of Internal Audit: Avoiding Redundancy
http://www.business2community.com/strategy/redefining-role-internal-audit-avoidingredundancy0640635?goback=%2Egmr_53088%2Egde_53088_member_5798092828022169604#%21
Redefining The Role Of Internal Audit: Part Two
http://www.business2community.com/finance/redefining-role-internal-audit-part-two0650837?goback=%2Egmr_53088%2Egde_53088_member_5798095589568692227#%21
Revision des internen Rechnungswesens
http://www.esv.info/978-3-503-15492-0
Oktober 2013
Five Probing Questions the Audit Committee Should Be Asking the CAE
http://www.corporatecomplianceinsights.com/five-probing-questions-the-audit-committeeshould-be-asking-the-cae-2/
September 2013
The Inevitable Challenge of Mending Broken Fences
http://www.theiia.org/blogs/chambers/index.cfm/post/The%20Inevitable%20Challenge%20of
%20Mending%20Broken%20Fences
Internal Auditors Skepticism in Detecting Fraud: A Quantitative Study
Internal audit oversight
http://www.journalofaccountancy.com/Issues/2013/Aug/20137713.htm?goback=%2Enmp_*1
_*1_*1_*1_*1_*1_*1_*1_*1_*1#%21
Effective Internal Audit in the Financial Services Sector
http://www.iia.org.uk/media/354788/0758_effective_internal_audit_financial_webfinal.pdf
The Compliance Audit Phenomenon: It Is All About Being Risk-centric
http://www.theiia.org/blogs/chambers/index.cfm/post/The%20Compliance%20Audit%20Phe
nomenon:%20It%20Is%20All%20About%20Being%20Risk-centric
August 2013
Matching Internal Audit talent to business needs
http://www.ey.com/GL/en/Services/Advisory/MIA-talent-to-business-needs---Key-findingsfrom-the-Global-Internal-Audit-Survey-2013
Poll Shows Internal Audit Shifting Slowly to Bigger Risks
http://www.complianceweek.com/poll-shows-internal-audit-shifting-slowly-to-biggerrisks/article/296753/?goback=%2Enmp_*1_*1_*1_*1_*1_*1_*1_*1_*1_*1
Internal Auditing: Assurance & Advisory Services
http://www.theiia.org/bookstore/product/internal-auditing-assurance-advisory-services1668.cfm
Juli 2013
New Issue of Tone at the Top: Keep Your Eye on the Talent
https://global.theiia.org/news/Pages/New-Issue-of-Tone-at-the-Top-Keep-Your-Eye-on-theTalent.aspx
Five Red Flags That Your Internal Audit Department May Be Losing Stakeholder
Support
https://global.theiia.org/news/Pages/Read-the-Blog-Five-Red-Flags-That-Your-InternalAudit-Department-May-Be-Losing-Stakeholder-Support.aspx
Juni 2013
Internal Audit Report 2013 by Thomson Reuters
http://info.accelus.thomsonreuters.com/internalauditsurveyreport2013
Why Small Businesses Should Care About Internal Controls
http://www.proformative.com/articles/why-small-businesses-should-care-about-internalcontrols?utm_campaign=Hearsay&utm_medium=Link&utm_source=Hearsay
Revision der Instandhaltung
http://www.esv.info/.ref/a52jjpuz.98w6awdt/978-3-503-14425-9
Mai 2013
Ten Things Not to Say in an Internal Audit Report
http://www.theiia.org/blogs/chambers/index.cfm/post/Ten%20Things%20Not%20to%20Say
%20in%20an%20Internal%20Audit%20Report
CGMA-Four steps to formalise internal audit’s strategic impact
http://www.cgma.org/Magazine/News/pages/20126134.aspx?goback=%2Eanb_4923454_*2_
*1_*1_*1_*1_*1%2Egmp_107948%2Egde_107948_member_229527980
Revision der Instandhaltung
http://www.esv.info/.ref/mqmkps68.98w6awdt/978-3-503-14425-9
April 2013
Public sector gets its own internal audit standards
http://auditandrisk.org.uk/news/public-sector-gets-its-own-internal-audit-standards
Why Tone is So Important for Internal Auditors
http://www.theiia.org/blogs/chambers/index.cfm/post/Why%20Tone%20Is%20So%20Important
%20for%20Internal%20Auditors
„Der Revisor“: Großer Auftritt für schmutzige Lügenbeine
http://derstandard.at/1363705893936/Der-Revisor-Grosser-Auftritt-fuer-schmutzigeLuegenbeine
März 2013
Internal auditors must focus more attention on strategy
http://www.cgma.org/magazine/news/pages/20137263.aspx?goback=%2Egde_4360980_mem
ber_211620199
IIA and Robert Half Present 7 Attributes of Highly Effective Internal Auditors
https://na.theiia.org/news/Documents/7%20Attributes%20of%20Highly%20Effective%20Internal
%20Auditors.pdf
Risk Based Internal Audit Plan – a practical approach
http://www.caclubindia.com/articles/risk-based-internal-audit-plan-a-practical-approach16707.asp
Are Audit Recommendations Obsolete
http://www.thatauditguy.com/are-audit-recommendations-obsolete/
Five Things Internal Auditing Has Taught Me About Human Nature
https://na.theiia.org/news/Pages/Blog-Five-Things-Internal-Auditing-Has-Taught-Me-AboutHuman-Nature.aspx
Februar 2013
Internal Audit Leaders Must Be Readers
http://www.thatauditguy.com/internal-audit-leaders-must-be-readers-part-1-of-3/
“Exciting and challenging times” coming for auditors
http://www.journalofaccountancy.com/News/20137120.htm
One of the most Overused and Unnecessary Phrases in Audit Reports
http://www.thatauditguy.com/one-of-the-most-overused-and-unnecessary-phrases-in-auditreports/?goback=%2Egde_3488537_member_210795042
Januar 2013
Tone at the Top: Eight Priorities for 2013
https://global.theiia.org/news/Pages/New-Issue-of-Tone-at-the-Top-Discusses-EightPriorities-for-2013.aspx
Five Key Headlines From 2012 That Will Shape the Future of Internal Auditing
https://global.theiia.org/news/Pages/Five-Key-Headlines-From-2012-That-Will-Shape-theFuture-of-Internal-Auditing.aspx
Dezember 2012
New IIA Report Identifies a Positive Outlook for the Internal Audit Profession in 2013
https://na.theiia.org/news/Pages/New-IIA-Report-Identifies-a-Positive-Outlook-for-theInternal-Audit-Profession-in-2013.aspx
Does It Matter if a Control is Preventive or Detective?
http://www.theiia.org/blogs/marks/index.cfm/post/Does%20It%20Matter%20if%20a%20Cont
rol%20is%20Preventive%20or%20Detective
PCAOB Finds Problems with Audits of Internal Controls
http://www.accountingtoday.com/news/PCAOB-Finds-Problems-Audits-Internal-Controls64952-1.html?ET=webcpa:e6424:206125a:&st=email
Grant Thornton LLP Chief Audit Executive Survey 2013
http://www.surveygizmo.com/s3/1048450/CAE-Survey-2013
November 2012
Geschäftsabläufe und -regeln effektiv anpassen und realisieren
http://whitepaper.cio.de/whitepaper/landingpage/geschaeftsablaeufe-und-regeln-effektivanpassen-und-realisieren?source=stanl&r=762580138583696&lid=201859
New Guidance Could Add Teeth to Internal Audit
http://www3.cfo.com/article/2012/10/auditing_eisneramper-institute-of-internal-auditorschief-audit-executive-standards
European Institutes Release Amsterdam CAE Roundtable Report
https://global.theiia.org/news/Pages/European-Institutes-Release-Amsterdam-CAE-RoundtableReport.aspx
A Dead End Job? I Hardly Think So!
http://www.theiia.org/blogs/chambers/index.cfm?postid=200&goback=%2Egde_107948_me
mber_183040423
What farming taught me about internal auditing
http://www.thatauditguy.com/what-farming-taught-me-about-internalauditing/?goback=%2Egde_2335219_member_183182729
Journalisten verstehen die Interne Revision einfach nicht...
http://www.handelsblatt.com/unternehmen/versicherungen/versicherungskonzern-ergobrachte-kunden-um-millionen-von-zinsertraegen/7297050.html
Oktober 2012
The IIA Research Foundation’s Latest Release: Auditing Employee Management
https://global.theiia.org/news/Pages/The-IIA-Research-Foundations-Latest-Release-AuditingEmployee-Management.aspx
Human Resource Handbook Bundle
https://global.theiia.org/news/Pages/Human-Resource-Handbook-Bundle.aspx
Ernst & Young says the future of internal audit is now – and they are right
http://normanmarks.wordpress.com/2012/09/17/ernst-young-says-the-future-of-internal-auditis-now-and-they-are-right/?goback=%2Egde_107948_member_164909155
Master-Studiengang Interne Revision
http://www.school-grc.de/studium/master-of-arts-interne-revision.html
Revisions to Internal Audit Standards Approved - Changes to Take Effect January 2013
https://global.theiia.org/news/Pages/Revisions-to-Internal-Audit-Standards-Approved.aspx
September 2012
Keeping black swans at bay: Auditing ERM
http://www.grantthornton.com/portal/site/gtcom/menuitem.8f5399f6096d695263012d286338
41ca/?vgnextoid=b721c61a96f49310VgnVCM1000003a8314acRCRD&vgnextrefresh=1
The Top Internal Audit Skills Being Recruited in 2012
http://www.theiia.org/blogs/chambers/
Internal audit's balancing act: Reporting relationships, focus and resources
http://click.e.grantthornton.com/?qs=21b3312f52d7805f12fd96a4d4ed8b5b0b3e0b68f005016
e7f37ded55455b8d3
August 2012
Eight things you need to know as a new head of internal audit
http://auditandrisk.org.uk/features/eight-things-you-need-to-know-as-a-new-head-of-internalaudit?goback=%2Egde_107948_member_136292453
IIA Delivers Practice Guidance to Answer Growing Need for Integrated Audit
Approaches
https://global.theiia.org/news/Pages/IIA-Delivers-Practice-Guidance-to-Answer-GrowingNeed-for-Integrated-Audit-Approaches.aspx
Leitlinie V 2012: Zur Berichterstellung in der Internen Revision
http://www.forum-interne-revision.org/leitlinien/entwuerfe/leitlinie-v-2012-zurberichterstellung-in-der-internen-revision.html
Juli 2012
Basel Guidance on Internal Audit Published as Final
http://www.theiia.org/blogs/marks/index.cfm/post/Basel%20Guidance%20on%20Internal%20
Audit%20Published%20as%20Final
Project Audit & Review Checklist.
http://web.princeton.edu/sites/ppo/AuditWorksheet.dot?goback=%2Egde_2265979_member_
54993191
2012 European Court of Auditors Award for research into public sector auditing - Juan
Manuel Fabra Vallés
http://eca.europa.eu/products/AWARD_2012
20 Questions Directors Should Ask About Internal Audit
https://na.theiia.org/standardsguidance/Public%20Documents/20_Questions_InternalAudit1.pdf
Audit Committees and Boards of Directors
https://na.theiia.org/standards-guidance/topics/pages/audit-committees-and-boards-ofdirectors.aspx
Juni 2012
12th Global Fraud Survey - Growing Beyond: a place for integrity
http://www.ey.com/GL/en/Services/Assurance/Fraud-Investigation---DisputeServices/Global-Fraud-Survey---a-place-for-integrity
IIA president & CEO responds to Basel Committee - Consultation on the internal audit
function in banks
http://www.eciia.eu/about-us/news/consultation-internal-audit-function-banks
http://www.eciia.eu/system/files/basel_internal_audit_function_in_banks_comment_letter__final.pdf
Sawyer’s 6th Edition Now Available for Pre-Order through The IIA Research
Foundation Bookstore
https://na.theiia.org/news/Pages/Sawyers-6th-Edition-Now-Available-for-Pre-Order-throughThe-IIA-Research-Foundation-Bookstore.aspx
Mai 2012
Top skills sought from new internal audit staff reflect new priorities
http://www.cgma.org/Magazine/News/Pages/20125555.aspx?cm_mmc=CGMANL-_20Apr12-_-Features-_-audit&goback=%2Egde_107948_member_109471936
Do Your Internal Auditors Have the Right Skills?
http://www3.cfo.com/article/2012/4/auditing_internal-auditskills?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+cfo%2Fdaily
_briefing+%28Latest+Articles+from+CFO.com%29
Five Dilemmas Every Internal Auditor Will Face
http://www.theiia.org/blogs/chambers/index.cfm/post/Five%20Dilemmas%20Every%20Inter
nal%20Auditor%20Will%20Face
Drei Thesen für die Fortentwicklung der Internen Revision
http://www.forum-executives.de/beitrag-detail/article/download-working-paper-22012handbuecher-fuer-die-interne-revision-20.html
Role of Internal Auditing is Evolving - Opportunities to Enhance Value Remain
https://na.theiia.org/news/Pages/Survey-Results-Indicate-Internal-Audit-Evolving-WithOpportunites-to-Enhance-Value.aspx
Qualitätsmanagement im Revisionsprozess
http://www.esv.info/.ref/qxb44js7.98w6awdt/978-3-503-13873-9
März 2012
The Accidental Auditor
http://www.theiia.org/intAuditor/feature-articles/2012/february/the-accidental-auditor/
White Paper: The State of the New Chief Audit Executive
http://www.acl.com/caesummit/default.aspx?mtcPromotion=16192
A High-performance Audit Function
http://www.theiia.org/intAuditor/feature-articles/2012/february/a-high-performance-auditfunction/
Reflections on Continuous Auditing
http://www.theiia.org/blogs/marks/index.cfm/post/Reflections%20on%20Continuous%20Aud
iting
A High-performance Audit Function
http://www.theiia.org/intAuditor/feature-articles/2012/february/a-high-performance-auditfunction/
The Audit Universe
http://2002.www.coso.org/blogs/harvey/index.cfm/post/The%20Audit%20Universe
Big Ideas for Small Audit Shops
http://www.theiia.org/intAuditor/feature-articles/2011/december/big-ideas-for-small-auditshops/
Raising Internal Audit’s Potential
http://www.theiia.org/intAuditor/feature-articles/2011/december/raising-internal-auditspotential/
The Strategy Audit
http://www.theiia.org/intAuditor/feature-articles/2011/december/the-strategy-audit/
Psychologie der Internen Revision
http://www.risknet.de/risknews/psychologie-der-internenrevision/508b05890bb74deb8601a6f92daff4ac/
Praxis der Internen Revision
http://www.esv.info/978-3-503-13686-5
Februar 2012
Whistleblower Case Study: Independent Internal Investigations
http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012
/CorpFin/WhistleblowerCaseStudy.jsp
Revision 2020
http://www.diir.de/fileadmin/fachwissen/downloads/Revision2020.pdf
Erfahrungsbericht: Prüfung von gewerblichen Schutzrechten
http://www.auditfactory.de/index.php?id=727#c1760^
Anmerkungen zum Geschäftsrisiko der Internen Revision - Risiken für die Interne
Revision
http://www.forum-interne-revision.org/funktion/geschaeftsrisiko.html
http://www.esv.info/.ref/3uy2u9m3.98w6awdt/978-3-503-13686-5
Januar 2012
What Works Best
2nd Edition The Institute of Internal Auditors (IIA) Research Foundation just released the
second edition of Board Effectiveness — What Works Best. This book, authored by PwC US,
provides board directors with collective insight and practical lessons shared by active
directors and governance specialists from around the world. Covering topics that range from
strategy and implementation to survey data on how directors are handling their
responsibilities, this book is equally informative about best practices as it is about
developments and trends within the profession. Available in paperback or PDF.
http://www.theiia.org/recent-iia-news/?i=16983
Management, Methoden, Prüffelder
Herausgeber: Prof. Dr. Thomas Amling, Prof. Ulrich Bantleon
ca. 700 Seiten, 15,8 x 23,5 cm, fester Einband
ISBN: 978-3-503-13686-5
erscheint voraussichtlich im Januar 2012
Preis: EUR (D) 89,95
http://www.esv.info/.ref/w6rtshft.98w6awdt/978-3-503-13686-5
Dezember 2011
Unabhängigkeit der Revisoren und Analysten im Vergleich
http://www.accountingundcontrolling.ch/tax-and-legal/unabhangigkeit-der-revisoren-undanalysten-im-vergleich/
Rechnungshof-Kritik ignoriert
http://kurier.at/wirtschaft/4477114-oebs-ignorierte-rechnungshof-kritik.php
Moderne Interne Revision für die Ohren
http://www.auditfactory.de/aktuelles/aktuelles-details/article/interne-revision-fuer-dieohren.html
E.Learnings in der Internen Revision
http://www.auditfactory.de/aktuelles/aktuelles-details/article/-55f72bea78.html
The Profession's Nine Pillars
https://www.globaliia.org/news/Pages/The-Profession's-Nine-Pillars.aspx
Dodd-Frank: Top Ten Priorities for Internal Audit
http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Pages/dodd-frank-topten-priorities.aspx
Praxishandbuch Compliance
http://www.gabler.de/index.php;do=show_book/book_id=25541
November 2011
Studie: Risikomanagement in Österreichs Top-Unternehmen
http://www.compliance-praxis.at/layout/set/ajax/ajax/advantages/5485
Handbuch Interne Kontrollsysteme (IKS)
http://www.esv.info/.ref/gauup84r.98w6awdt/978-3-503-13672-8
Corporate-Governance-Management
http://news.gwv-fachverlage.de/re?l=ewelyoI44vg0qtIp
Praxishandbuch Compliance
http://news.gwv-fachverlage.de/re?l=ewelyoI44vg0qtIr
Oktober 2011
Auditing continual improvement
http://www.irca.org/inform/issue31/APG.html?dm_i=4VM,JPF7,RUHHU,1LOO9,1
Tools and techniques needed by auditors
http://www.irca.org/inform/issue31/MDebenham.html?dm_i=4VM,JPF7,RUHHU,1LOO9,1
September 2011
Share Your Knowledge - Call For Authors
Connected Roles of Internal Audit and Compliance
http://accelus.thomsonreuters.com/content/connected-roles-internal-audit-and-compliance701e00000004sel
Revision von Sachinvestitionen
http://www.esv.info/.ref/bbgz29s6.98w6awdt/978-3-503-13615-5
August 2011
Prüfung des öffentlichen Sektors
http://www.lindeverlag.at/titel-1-1/pruefung_des_oeffentlichen_sektors4362/?utm_source=598&utm_medium=newsletter&utm_term=51492&utm_campaign=News
letter%20598
Juli 2011
Fraud: Täter oft langjährige Führungsmitarbeiter
http://cop.neuim.net/News/Aktuell/Fraud-Taeter-oft-langjaehrige-Fuehrungsmitarbeiter
Two New Practice Advisories Discuss External Assessments
Kienbaum-Studie zu Ethik & Compliance 2011
http://www.kienbaum.de/Portaldata/3/Resources/documents/downloadcenter/studien/andere_s
tudien/Ergebnisbericht_EthikCompliance2011_final.pdf
Juni 2011
Practice Guide - Auditing the Control Environment
http://www.theiia.org/download.cfm?file=63005
Practice Guide - Assisting Small Internal Audit Activities In Implementing the
International Standards for the Professional Practice of Internal Auditing
http://www.theiia.org/guidance/standards-and-guidance/ippf/practice-guides/assisting-smallinternal-audit-activities-in-implementing-the-international-standards-for-the-professionalpractice-of-internal-auditing/
Internal Audit Automation
http://paisley.thomsonreuters.com/website/pcweb.nsf/fm_Cookie?openForm&r
=ANE0111&docID=ARAE-82SR5J
In-Depth Guide to Public Company Auditing
http://www.thecaq.org/publications/In-Depth_GuidetoPublicCompanyAuditing.pdf
New Internal Audit Legal Services Web Series
Audit Performance Measurement
http://www.metricstream.com/regForms/audit_performance_measurement_reg.htm
Leitlinien für die Berufliche Praxis der Internen Revision
http://www.forum-interne-revision.org/leitlinien.html
Fighting Fraud Internally When Dealing With International Firms
http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011
/CorpFin/FightingFraudInternally.jsp
Prüfung des Zahlungsverkehrs in Kreditinstituten
http://www.esv.info/978-3-503-12696-5
Kompendium der Internen Revision
http://www.esv.info/978-3-503-13076-4
Mai 2011
The relationship advantage: Maximizing chief audit executive process
http://www.kornferryinstitute.com/about_us/by_industry/financial_services/publication/2771/
The_relationship_advantage_CAE
Internal Auditor Online Seeks Contributors for New Guest Blog
http://www.theiia.org/blogs/soapbox/index.cfm/post/Submission%20Guidelines
New Report Cites Relationships, Connections and Interpersonal Savvy as Prerequisites
for Chief Audit Executive Success
Interne Revision als Qualitätssicherung
http://derstandard.at/1302745353969/Rechnungshof-Interne-Revision-als-Qualitaetssicherung
May is International Internal Audit Awareness Month
Prüfung des Zahlungsverkehrs in Kreditinstituten - Leitfaden für eine erfolgreiche
Revision
http://www.esv.info/.ref/ha7kfdxn.98w6awdt/978-3-503-12696-5
Risikotragfähigkeit und Limitierung in Versicherungen - Prüfungsleitfaden auf Basis
der MaRisk VA
http://www.esv.info/.ref/ha7kfdxn.98w6awdt/978-3-503-13021-4
April 2011
Unprecedented Study to Improve Practice of Internal Auditing Globally
http://www.theiia.org/theiia/newsroom/news-releases/index.cfm?i=15449
PCAOB Addresses Emerging Audit Issues In the 2011 Forum on Auditing in the
Small Business Environment
http://www.pcaobus.org
The blank sheet of paper: An old tool is new again
http://click.e.grantthornton.com/?qs=061cfce37148bb330dc2acd54a656878ad39c73a48dd8f8
e34fe35a4ffb9b851
Chief Audit Executive Survey
http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd871003384
1ca/?vgnextoid=cd284d0fd025d210VgnVCM1000003a8314acRCRD&vgnextfmt=defau
lt
Q&A with William Ide – Internal Audit Alignment
http://guest.cvent.com/events/mproc.aspx?m=a7c11307-30a2-4248-92256a5a0e3d4e38&t=http%3a%2f%2ftcbblogs.org%2fgovernance%2f2011%2f03%2f25%2fqawith-william-ide-%25e2%2580%2593-internal-auditalignment%2f&s=Q%26A+with+William+Ide+%e2%80%93+Internal+Audit+Alignment
Kompendium der Internen Revision
http://www.esv.info/.ref/fkuhpdtz.98w6awdt/978-3-503-13076-4
März 2011
Initial Findings from Global Study Reveal a New Direction for Internal Auditing
The IIA is Seeking Authors, Researchers and Contributors
Quality Control und Peer Review in der Internen Revision
http://www.esv.info/.ref/expa9yjb.98w6awdt/978-3-503-12996-6
Der Beitrag der internen Revision zur Corporate Governance
http://www.amazon.de/Beitrag-internen-Revision-CorporateGovernance/dp/3834928852/ref=sr_1_1?s=books&ie=UTF8&qid=1297719903&sr=1-1
Februar 2011
Anforderungen an das Compliance-Management steigen weiter
https://www.risknet.de/risknews/anforderungen-an-das-compliance-management-steigenweiter/57fef1493114e1efbe0a0a5dc05fcce8/
IIA Revises Quality Assessment Seminar
http://www.theiia.org/training/index.cfm?act=seminar.detail&semID=23
Das Checklistenbuch
http://www.gabler.de/index.php;do=show_book/book_id=22369
Januar 2011
Successful feedback in internal audits
http://www.irca.org/inform/issue28/CPark.html?dm_i=4VM,AV6U,RUHHU,U25K,1
Internal Audit Tools to Succeed
http://www.theiia.org/iiatoday/features/2010/tools-to-succeed/index.cfm?&Site=iia
Measuring Internal Audit Effectiveness & Efficiency
Green Paper “Audit Policy: Lessons from the Crisis”
http://www.eciia.eu/about-us/news/green-paper-audit-policy-lessons-crisis
http://www.eciia.eu/system/files/green_paper_audit_en.pdf
Going for the auditors
http://www.economist.com/node/17800083
Dezember 2010
Take a Survey on Internal Audit's Role in Going Green
http://www.theiia.org/research/surveys/
Global Body to Oversee Development of Internal Audit Standards
Executive Briefing: Management von Geschäftsprozessen
http://whitepaper.cio.de/index.cfm?cid=38&pkdownloads=4344&source=pb&r=9596063237
61911&lid=96337
FREE WHITEPAPER - Download Internal Audit Automation
http://paisley.thomsonreuters.com/website/pcweb.nsf/fm_Cookie?openForm&r=ANE0
610&docID=ARAE-82SR5J
Integeres Netzwerk für richtiges Verhalten
http://www.wirtschaftsblatt.at/archiv/integeres-netzwerk-fuer-richtiges-verhalten447450/index.do
Handbuch Interne Kontrollsysteme (IKS)
http://www.esv.info/.ref/9f7w84mf.98w6awdt/978-3-503-12632-3
Compliance von A-Z
https://www.risknet.de/wissen/bookshop/rezensionen/compliance-von-az/e7bbf2dfe1c4f0ffe671217ea4ad23e3/
Quality Control und Peer Review in der Internen Revision
http://www.esv.info/.ref/xuxxzkau.98w6awdt/978-3-503-12996-6
November 2010
IIA Announces Revised Standards
Auditors concerned by inability to tackle fraud
http://www.ft.com/cms/s/0/cf7d4f6e-e533-11df-8e0d-00144feabdc0.html
Revision der Beschaffung
http://www.esv.info/.ref/jy4ynxsu.98w6awdt/978-3-503-12691-0
Leitfaden zur Prüfung von Projekten
Global Management Challenges for Internal Auditors
September 2010
Measuring the Performance of Audit Functions
http://www.metricstream.com/regForms/audit_performance_measurement_reg.htm?utm_sour
ce=Campaigns&utm_medium=Email&utm_campaign=Audit_Performance_Insight_Intl&cha
nnel=CAMP_MASS_Audit_Performance_Insight_Intl_25Aug10
IT-Unterstützung für Interne Revision und Wirtschaftsprüfung
http://www.esv.info/.ref/kjxpuwa5.98w6awdt/978-3-503-12052-9
Zusammenarbeit der Internen Revision mit Risikocontrolling und Compliance
Grundlagen der Internen Revision
Accounting Fraud
Systemische Prüfungen
http://www.forum-interne-revision.org/branchen/literatur/empfehlungen/petra-haferkornsystemische-pruefungen.html#c1261
August 2010
What is remote auditing?
http://www.irca.org/inform/issue26/CMacNee.html?dm_i=4VM,6V44,RUHHU,GY4D,1
Auditing for the 21st century
http://www.irca.org/inform/issue26/SBuxton.html?dm_i=4VM,6V44,RUHHU,GY4D,1
Six Steps for Conducting an Effective Compensation Audit
http://www.boardmember.com/Six-Steps-for-Conducting-an-Effective-CompensationAudit.aspx
Wozu ein Standard zur Prüfung von Compliance-Management-Systemen?
http://www.risknet.de/ArchivDetailansicht.32.0.html?&tx_ttnews[tt_news]=1697&cHash=1f7020527d9463d4b5f7a31d829
7eb47
Juli 2010
Know Your Business
http://www.mmsend3.com/ls.cfm?r=210008350&sid=9768256&m=1029728&u=IIA_&s=htt
p://www.theiia.org/intAuditor/free-feature/2010/june/know-your-business/
Fighting the Good Fight
p://www.theiia.org/intAuditor/feature-articles/2010/june/fighting-the-good-fight/
Risk and Control Issues Commonly Overlooked by Internal Auditing: Part 2
p://www.theiia.org/blogs/marks/index.cfm/post/Risk%20and%20Control%20Issues%20Com
monly%20Overlooked%20by%20Internal%20Auditing%20-%20Part%202
6 Cultural Pillars of Successful Audit Departments
<http://www.mmsend3.com/ls.cfm?r=210008350&sid=9768262&m=1029728&u=IIA_&s=ht
tp://www.theiia.org/intAuditor/feature-articles/2009/april/6-cultural-pillars-of-successfulaudit-departments/>
The Outsiders
p://www.theiia.org/intAuditor/feature-articles/2008/october/the-outsiders
A Broader Array of Skills
p://www.theiia.org/intAuditor/feature-articles/2008/june/a-broader-array-of-skills/
The Auditor as Internal Consultant
p://www.theiia.org/intAuditor/feature-articles/2007/february/the-auditor-as-internalconsultant/
Journey to the Cutting Edge
p://www.theiia.org/intAuditor/in-the-profession/2010/business-skills/journey-to-the-cuttingedge/
Revision des externen Rechnungswesens
ISBN: 978-3-503-11211-1
erscheint voraussichtlich im Juni 2010
http://www.esv.info/.ref/4jz7u7uj.98w6awdt/978-3-503-11211-1
Sicher handeln bei Korruptionsverdacht
Zusammenarbeit der Internen Revision mit Risikocontrolling und Compliance
Juni 2010
2009 IT Internal Audit Capabilities and Needs Survey
http://www.knowledgeleader.com/KnowledgeLeader/Content.nsf/Web+Content/SR2009ITIA
CapabilitiesandNeedsSurvey!OpenDocument
http://www.protiviti.com/en-US/Insights/Surveys/Pages/2009-IT-Internal-Audit-Capabilitiesand-Needs-Survey.aspx
Commissioner will launch a Green Paper on auditing
http://ec.europa.eu/commission_20102014/barnier/headlines/news/2010/04/20100427_en.htm#top
http://ec.europa.eu/internal_market/auditing/index_de.htm
PricewaterhouseCoopers’ 2010 Global Internal Audit Study
http://www.eciia.eu/about-us/news/pricewaterhousecoopers-2010-global-internal-audit-study
Mai 2010
Revision des externen Rechnungswesens
Prüfungsleitfaden für die Revisionspraxis
Herausgeber: DIIR – Deutsches Institut für Interne Revision e.
3., völlig neu bearbeitete und wesentlich erweiterte Auflage 2010
172 Seiten, 15,8 x 23,5 cm, kartoniert
ISBN: 978-3-503-11211-1
erscheint voraussichtlich im Mai 2010
http://www.esv.info/.ref/2xknceyp.98w6awdt/978-3-503-11211-1
April 2010
Quality Assessment im öffentlichen Bereich
http://www.auditfactory.de/unternehmen/projektberichte/beratungsprojekte/qualityassessment.html
What Now for Internal Audit?
http://www.webcpa.com/news/What-Now-for-Internal-Audit-53525-1.html
Compliance: Das Märchen vom Kontrollparadoxon
http://www.risknet.de/index.php?id=628&rid=t_199&mid=277&aC=edd8fcfb&jumpurl=1
Management: PwC-Studie: Unternehmen vernachlässigen Compliance
http://www.elektronische-steuerpruefung.de/management/pwc-compliance.htm
Revision von Bauleistungen
http://www.esv.info/.ref/348ebyif.98w6awdt/978-3-503-12485-5
März 2010
Interpretationen und Evaluierungsbogen zum ÖCGK
http://www.aktienforum.org/index.html?hpid=150&nl=26e359e83860db1d11b6acca57d8ea8
8&ct=3d2d8ccb37df977cb6d9da15b76c3f3a
Internal Auditors Urged to Heed New SEC Proxy Disclosure Rules
Do the SEC's recently issued proxy disclosure rules provide chief audit executives with
opportunities to improve their companies' governance and risk management practices?
http://www.webcpa.com/news/-53230-1.html
Management: Grundsätze ganzheitlicher Compliance
http://www.elektronische-steuerpruefung.de/management/jansen-roesch-compliance.htm
Auditing System Conversions
http://www.theiia.org/ITAuditArchive/index.cfm?act=ITAudit.archive&fid=5495
Verfahrensdokumentation: Grundlegendes zur Verfahrens- und ComplianceDokumentation
http://www.elektronische-steuerpruefung.de/verfahrensdokumentation/mack-02.htm
Februar 2010
Grundsätze ganzheitlicher Compliance
http://www.elektronische-steuerpruefung.de/management/jansen-roesch-compliance.htm
Benchmarking in der Internen Revision
http://www.esv.info/.ref/8623ejbu.98w6awdt/978-3-503-12440-4
Integriertes Revisionsmanagement
http://www.esv.info/.ref/8623ejbu.98w6awdt/978-3-503-12063-5
Januar 2010
Managing risk: beyond audit compliance
http://ircainform.org/4VM-2QWQ-RUHHU-1J8I8-1/c.aspx
Managing risk in supplier audits
Understanding the audit trail
Internal audit effectiveness
New Practice Guides Define Internal Auditors’ Role in Combating Fraud
Discussion Paper on the Auditor's Role regarding providing Assurance on Corporate
Governance Statements
http://www.fee.be/publications/default.asp?content_ref=1167&library_ref=4
Handbuch der Geldwäsche-Compliance
http://www.lindeverlag.at/titel-1-1/handbuch_der_geldwaesche_compliance3512/?utm_source=103&utm_medium=newsletter&utm_term=51492&utm_campaign=News
letter%20103
Wertpapier-Compliance und Revision
http://www.esv.info/978-3-503-12073-4
Handbuch Compliance-Management
http://www.esv.info/978-3-503-12057-4
Rechtshandbuch Korruptionsbekämpfung
http://www.esv.info/978-3-503-12054-3
Compliance kompakt
http://www.esv.info/978-3-503-12076-5
Accounting Fraud aufdecken und vorbeugen
http://www.esv.info/.ref/8wjbwam9.98w6awdt/978-3-503-12424-4
Dezember 2009
Report Offers Leading Practices on Becoming a More Effective CAE
http://www.theiia.org/guidance/benchmarking/gain/knowledge-services/becoming-a-moreeffective-cae/
Views on the Internal Audit Activity
Paukenschlag für deutsche Compliance-Officer
http://www.risknet.de/index.php?id=597&rid=t_199&mid=216&aC=edd8fcfb&jumpurl=4
ECIIA - Yearbook of Internal Audit
http://www.esv.info/.ref/443e527w.98w6awdt/978-3-503-12068-0
Innovationsaudit
http://www.esv.info/.ref/443e527w.98w6awdt/978-3-503-11473-3
November 2009
Drastischer Anstieg der Wirtschaftskriminalität
http://www.risknet.de/ArchivDetailansicht.32.0.html?&tx_ttnews[pS]=1255859407&tx_ttnews[tt_news]=1484&tx_ttnews[
backPid]=31&cHash=c0d860bb7f
Deutschland /Podiumsdiskussion Transparency Deutschland
http://www.vergabeblog.de/2009-10-21/vor-ort-podiumsdiskussion-zur-notwendigkeit-eineskorruptionsregisters-auf-bundesebene/
Innovationsaudit
http://www.esv.info/.ref/jx7ggnyn.98w6awdt/978-3-503-12030-7
Oktober 2009
Measuring Internal Audit Performance
The GAIN 2009 Internal Audit Compensation Study – Book
http://www.theiia.org/bookstore/product/the-iia-and-gains-compensation-study-1326.cfm
Leistungsmessung der Internen Revisionsfunktion
http://www.auditfactory.de/fileadmin/user_upload/Downloads/Working_Paper/The_AuditFac
tory_Working_Paper_2_2009_-_Messung_der_Leistung_einer_Internen_Revision.pdf
August 2009
CBOK 2010: Learning From the Past to Build a Stronger Future
http://www.theiia.org/rfr/index.cfm?iid=633&catid=0&aid=3209
How to improve audit interviews
http://www.irca.org/inform/issue22/NScriabina.html?dm_i=4VM,1B1O,RUHHU,3UGS,1
Cultural aspects of auditing
http://www.irca.org/inform/issue22/APG.html?dm_i=4VM,1B1O,RUHHU,3UGS,1
Prüfungsleitfaden Fraud in Versicherungen
http://www.esv.info/.ref/3jmzbdue.98w6awdt/978-3-503-11425-2
Juli 2009
Revisionssichere Archivierung garantiert keine Rechtsicherheit
http://www.securitymanager.de/magazin/artikel_2130.html
Die Interne Revision als Personalentwickler im Fokus
http://www.esv.info/.ref/xnumynsj.98w6awdt/978-3-503-11631-7
Juni 2009
New IIA Practice Guide: Auditing External Business Relationships
http://www.theiia.org/download.cfm?file=55248 (nur für
IIA Mitglieder)
Comparision Red Book – Yellow Book
Herausforderung Management Audit
http://news.gwv-fachverlage.de/re?l=ew0ruqI44vg0qtIi
Mai 2009
Project auditing best practice
http://www.irca.org/inform/issue21/RBasu.html
An auditor's view of certification
http://www.irca.org/inform/issue21/SRussell.html
Formulating and Expressing Internal Audit Opinions
What Auditors Can Learn From the Economic Crisis
http://www.acl.com/walker/interview.aspx
Best Practices on Corporate Blogging
New Practice Advisory: Managing the Risk of the Internal Audit Activity
http://www.theiia.org/guidance/standards-and-guidance/ippf/practice-advisories/full-list/listitems/?i=9455
FREE WHITEPAPER: Risk Rating the Audit Universe
http://www.paisley.com/website/pcweb.nsf/fm_Cookie?openForm&r=ANE0109&docID=AR
AE-7APPRZ
April 2009
New Survey Reveals Internal Auditors’ Inside Views of What Happened in Financial
Crisis
Zukunft der Internen Revision
http://www.agens.com
Revisionshandbuch für den Mittelstand
http://www.amazon.de/Revisionshandbuch-f%C3%BCr-den-MittelstandInternen/dp/3415042189/ref=sr_1_1?ie=UTF8&s=books&qid=1235897325&sr=1-1
März 2009
Knowledge Alert! GAIN Releases Report on 2009 Hot Topics for the Profession
COSO Releases Guidance on Monitoring Control
Anforderungen an die Interne Revision
http://www.esv.info/978-3-503-11219-7
Das Interne Kontrollsystem aus der Sicht der Internen Revision
http://www.lindeverlag.at/verlag/buecher/978-3-7073-1415-1
Februar 2009
Lügner erkennen
http://checkliste.de/neu2009-01.htm#22.01.2009k
Anforderungen an die Interne Revision
http://www.esv.info/.ref/j67ke4fn.98w6awdt/978-3-503-11219-7
Bibliografie der Internen Revision und betriebswirtschaftlichen Prüfungslehre 1991 –
2008
http://www.esv.info/.ref/j67ke4fn.98w6awdt/978-3-503-11217-3
Januar 2009
IFRS and XBRL Conversion Opens Door for Internal Auditors
New Survey Says IIA Leaders Propose More Oversight and Transparency in Response
to Financial Crisis
Study Suggests Auditing Human Resources Largely Neglected
http://www.ey.com/global/Content.nsf/US/Human_Capital_-_HR_risk_report
New Research Paper on Risk Assessment Available
Banking Internal Auditing in Europe
http://esv.info/id/350311037/katalog.html
Interne Revision und Corporate Governance
Common Body of Knowledge in Internal Auditing - A State of the Art in Europe
Dezember 2008
Wirtschaftskriminalität: Mittelstand besonders gefährdet - Täter im eigenen Haus
http://www.risknet.de/DetailansichtNEWS.479.0.html?&tx_ttnews%5btt_news%5d=1288&tx_ttnews%5bbackPid%5d=1&cHash
=a417ac823f
Keeping Government Contracts Clean
http://www.oecd.org/dataoecd/63/21/41550528.pdf
http://www.oecd.org/document/46/0,3343,en_2649_34135_41072238_1_1_1_1,00.html
New Research Paper on Risk Assessment Available
IFRS and XBRL Conversion Opens Door for Internal Auditors
Banking Internal Auditing in Europe
Interne Revision und Corporate Governance - Aufgaben und Entwicklungen für die
Überwachung
Common Body of Knowledge in Internal Auditing - A State of the Art in Europe
November 2008
New Data Reveals Internal Auditors with CIA Designation Earn Significantly More
Money
Oktober 2008
Important Announcement: IIA Releases Revised Standards
http://www.theiia.org/guidance/standards-and-practices/
Interne Revision aktuell – Berufsstand 07/08.
September 2008
Governance Audits Help Directors
http://www.crowechizek.com/crowe/Search/Click.aspx?/cgibin/MsmGo.exe?grab_id=0&query=Auditing,Governance&URL=http://folio.crowechizek.co
m/files/PDF/RPS5027C%20Directors%20and%20Boards%20POV_lo.pdf&hiword=Auditing,
Governance
Governance Audits Help Directors Pinpoint Risks and Realign Organizations...
http://www.crowechizek.com/crowe/Publications/detail.cfm?id=858
CBOK of the Month: Keeping Pace with Internal Audit Opportunities
http://www.theiia.org/research/common-body-of-knowledge/about-cbok/cbok-of-the-month/
Have You Looked under the Hood of Your Fraud Program Lately?
https://www.corpgov.deloitte.com/site/us/menuitem.987ccb372dfb5c64b07c8ec6027ea1a0/
August 2008
Auditing Corporate Responsibility
http://www.theiia.org/insight/features/auditing-corporate-responsibility/
Internal Audit Plays a Pivotal Role in Strengthening Corporate Governance
http://www.crowechizek.com/Crowe/Publications/detail.cfm?id=1217
From Controls to Organizational Governance: The Evolving Role of Internal Audit
http://www.crowechizek.com/Crowe/Publications/detail.cfm?id=1049
Good interviewing skills are an essential tool for every successful internal auditor
http://www.theiia.org/insight/features/the-art-of-communication/
nextevolution Studie: Chancen und Risiken Digitaler Personalakten
http://www.sap.com/austria/company/news/article/2008_07/art3.epx
Compliance auf Kosten der IT-Sicherheit?
Fachtagung der Bauprüfer
http://www.rechnungshof.gv.at/aktuelles/ansicht/detail/fachtagung-der-baupruefer.html
The integrated use of management system standards
http://www.iso.org/iso/publications_and_eproducts/management_standards_publications.htm#098520
Juli 2008
The IIA Provides 10 Steps to Effective Co-sourcing of Internal Auditing
Wie macht man einen Schuh daraus: Tabubereich Personal
http://www.auditfactory.de/index.php?id=348
Interne Revision - Gestaltung und Organisation in der Praxis
Vademecum der Korruptionsbekämpfung
http://www.staedtebund.at/de/?loadfile=de/detail.php&ID=2c6ee860dfb322d0fc5dbbf5a2aa0
b39
http://www.linz.at/shop/products.asp?id=22
Revision des Personalbereichs
Juni 2008
"Environmental Auditing and Management Approaches for Compliance"
http://biodieselmagazine.com/article.jsp?article_id=2053&q=&page=all
Enhancing internal audit
http://www.accaglobal.com/members/publications/accounting_business/cpd/3087914
2008 State of the Internal Audit Profession Study: Targeting Key Threats and Changing
Expectations to Deliver Greater Value
http://www.pwc.com/extweb/pwcpublications.nsf/docid/76357CE81F5CD43C852572D7006
0CCCA
Compliance Online-Zeitung
http://www.compliance-plattform.de/
ABC der Gestaltung und Prüfung des internen Kontrollsystems (IKS) im Unternehmen
Mai 2008
Responding to Fraud
http://www.iia.org.uk/download.cfm?docid=29AFBA5A-4200-4506-A8B09A781369AEED
2008 Internal Audit Needs and Capabilities Survey
http://www.protiviti.com/downloads/PRO/pro-us/2008_IA_Capabilities_Needs_Survey.pdf
Pflicht zu scharfen Selbstkontrollen
http://derstandard.at/?id=3294618
Internal auditing: picture perfect?
http://www.irca.org/inform/issue17/Internal_audit.html
Are you an ethical auditor?
http://www.irca.org/inform/issue17/APG.html
Audit-Rules Convergence Plays Catch-Up
http://www.cfo.com/article.cfm/11002824/c_11003041?f=alerts&x=1
Mechanisms and practices for ensuring the accountability of legislative auditors
http://www.oag.mb.ca/reports/Mechanisms-and-Practices.pdf
Legislative audit: serving the public interest
http://www.oag.mb.ca/reports/Legislative-Audit.pdf
A Guide to Leading Edge Internal Auditing in the Public Sector
http://www.oag.mb.ca/reports/GUIDELEINTAUDIT_OCT06.pdf
A Quality Assurance Guide for Policy Development
http://www.oag.mb.ca/reports/QLTYASSUR_NOV05.pdf
April 2008
Visa-Prozess: Der Revisor, der seine Pflicht erfüllte
http://derstandard.at/?url=/?id=3028147
Guide to Internal Audit: Frequently Asked Questions About the NYSE Requirements
and Developing an Effective Internal Audit Function
http://www.protiviti.com/portal/site/pro-us/menuitem.8771f41fd1ea8671bb078e9ca7cebfa0
So können Firmen interne Straftaten verhindern
http://www.wirtschaftsblatt.at/home/schwerpunkt/dossiers/sicherheit/275058/index.do
Entwurf des Prüfungsstandards Nr. 4 – Standard zur Prüfung von Projekten
http://www.iir-ev.de/deutsch/StandardzurPruefungvonProjekten.pdf
März 2008
Visa-Prozess: Der Revisor, der seine Pflicht erfüllte
Guide to Internal Audit: Frequently Asked Questions About the NYSE Requirements
and Developing an Effective Internal Audit Function
http://www.protiviti.com/portal/site/pro-us/menuitem.8771f41fd1ea8671bb078e9ca7cebfa0
Ungeschützte Unternehmensdaten?
Fraud Guidance Paper New Release Date
So können Firmen interne Straftaten verhindern
http://www.wirtschaftsblatt.at/home/schwerpunkt/dossiers/sicherheit/275058/index.do
CBOK of the Month: "The Audit Committee’s Relationship with the Internal Audit
Team"
Entwurf des Prüfungsstandards Nr. 4 – Standard zur Prüfung von Projekten
http://www.iir-ev.de/deutsch/StandardzurPruefungvonProjekten.pdf
Corporate Governance und Interne Revision - Handbuch für die Neuausrichtung des
Internal Auditings
http://www.risknet.de/BookshopDetailansicht.80.0.html?&tx_ttnews[tt_news]=1066&tx_ttnews[backPid]=79&cHash=685450
4bc3
Newsletter des Deutschen Institut für Interne Revision e.V. (DIIR) 1/2008
http://www.iir-ev.de/deutsch/DIIR-Newsletter12008.pdf
Revision und Revisionsaufsicht: unter Einschluss der Änderungen der AG und GmbH
http://eshop.staempfliverlag.ch/showoneitem.cfm/ItemID.6582/Revision_und_Revisionsaufsicht_97
8_3_7272_9149_4.html
Februar 2008
IPPF Standards Exposed for Comment
http://www.theiia.org/guidance/standards-and-practices/professional-practicesframework/ippf-project/ippf-exposure/
Q&A Session tackles Internal Control Issues
http://www.itcinstitute.com/display.aspx?=4598
Extremtour ohne Sicherung? Haftungs- und Strafvermeidung für Corporate
Compliance
http://www.risknet.de/RiskNETNews.29.0.html?&tx_ttnews%5Btt_news%5D=1013&tx_ttnews%5BbackPid%5D=1&cHash
=fbc12d4ba9
External Review of Internal Audit
http://www.iia.org.uk/download.cfm?docid=ACC4A655-DCC1-464FAF2C2AA7AB8FD90C
Updated 2008 GAIN Annual Benchmarking Study is here!
Top 10 Ways to Cut Your Audit Bill
http://www.cfo.com/article.cfm/10590321/c_10566200?f=home_todayinfinance
How to Disagree with Auditors: An Auditor’s Guide
http://www.itcinstitute.com/display.aspx?id=2724
Auditing for Fraud “Thought Leadership” - (Because bad things are happening).
http://www.auditnet.org/articles/DSIA200703.htm
Leitfaden „Schutz gegen interne Datenspionage“
Interne Revision - Wesen, Aufgaben und rechtliche Verankerung
Einführung in die wichtigsten Bereiche der Internen Revision
http://www.gabler.de/index.php;do=show/sid=206657567247970136a7f20055787107/site=g/
book_id=11325
Januar 2008
Auditor Experiences of Corporate Governance in the Post Sarbanes-Oxley Era
The Vital Need For Quality Internal Auditing
http://www.complianceweek.com/index.cfm?fuseaction=article.viewArticle&article_ID=2447
A new step-by-step guide for building quality is available
Internal Audit Talent Shortage Challenges Companies
http://www.kpmginsights.com/aci/display_aci_analysis.asp?intAnalysisTypeID=1&intInsight
sTypeID=1&edition_id=11522&content_id=1037674
Dezember 2007
New guidance paper “Managing the Business Risk of Fraud: A Practical Guide”
released for comments
New Advocacy Brochure Available
Future trends and leading practices for internal auditors
http://www.eciia.org/content/view/231/47/
Praxisleitfaden Unternehmensethik
http://news.gwv-fachverlage.de/re?l=evwzv3I44vg0qtId
Corporate Governance und Interne Revision
November 2007
COSO Needs a Cookbook
http://www6.lexisnexis.com/publisher/EndUser?Action=UserDisplayFullDocument&orgId=1
550&topicId=27086&docId=l:674029726
PwC Report: Internal Audit 2012
PCAOB Issues Staff Guidance - On Auditing Internal Control in Smaller Public
Companies
http://www.pcaobus.org/Standards/Standards_and_Related_Rules/AS5/Guidance.pdf
http://www.pcaobus.org/News_and_Events/News/2007/10-17.aspx
Der Kopf in der Schlinge: Euro-SOX verschärft Überwachung von Unternehmen
http://www.risknet.de/RiskNETNews.29.0.html?&tx_ttnews%5btt_news%5d=930&tx_ttnews%5bbackPid%5d=1&cHash=1d
819997c6
Internal Auditors Changing Gears
http://www.cfo.com/article.cfm/10050976?f=alerts
Handbuch der Internen Revision - Grundlagen, Standards, Berufsstand
Oktober 2007
The IIA Responds to SEC Release on Definition of Significant Deficiency
New Auditing Standards Deserve Scrutiny
550&topicId=27086&docId=l:661220375
"Bestechung zerstört den Markt"
IIA Expands on CAE Level Training
IIA to Revise GAIT Methodology Based on Auditing Standard No. 5
http://www.theiia.org/ITAudit/index.cfm?catid=30&iid=556
Practice Advisory on Resource Management revised
Transparency International - "Korruption in Österreich nimmt zu"
http://oe1.orf.at/inforadio/81388.html
Internal Audit’s Seat At Governance Table
COSO Releases Discussion Document
EU-Richtlinie - Euro-SOX am Horizont?
http://www.risknet.de/RiskNETNews.29.0.html?&tx_ttnews%5btt_news%5d=911&tx_ttnews%5bbackPid%5d=1&cHash=57
d1dacc61
Sarbanes-Oxley Section 404: A Guide for Management by Internal Control
Practitioners
September 2007
Running an audit on accounting scandals
http://www.signonsandiego.com/news/business/calbreath/20070722-9999-1b22dean.html
UK audit regulator says audits not documented sufficiently
http://www.frc.org.uk/images/uploaded/documents/AIU%20Public%20Report%20200607web1.pdf
External Quality Assessments: How Does Your Organization Measure Up?
Data Analysis: The Cornerstone of Effective Internal Auditing
http://www.casewareidea.com/fsr.asp?surl=%2Fsolutions%2Fresearchreports%2Fdefault%2Easp
Setting long-term goals for internal audit
http://www.managementmag.com/index.cfm/ci_id/8226/la_id/1
Internes Audit
http://www.qm-infocenter.de/qm/overview_bookshop.asp?task=4&isbn=978-3-446-40742-8
August 2007
Internal Audit’s Seat At Governance Table
Major exporters continue bribing abroad
http://www.transparency.org/news_room/latest_news/press_releases/2007/2007_07_18_3rd_o
ecd
Internal Auditors: Checking Everyone But Themselves
http://www.cfo.com/article.cfm/9461756?f=alerts
Härtere Strafen für Bestechung
01730&topicId=101180003&docId=l:646827584
Groundbreaking Global Study Reveals Internal Audit Standardization and Growing
Impact on Organizational Governance
Introducing the New "Internal Auditing: Assurance and Consulting Services" Textbook
http://www.theiia.org/research/rfnews/index.cfm?i=3772
Aktuelles zur Betriebsprüfung
http://www.elektronische-steuerpruefung.de/literatur/blenkers_schaetzungsrisiko.pdf
Juli 2007
Research Foundation Seeking Proposals to Develop Staffing Model
Auditing IT Initiatives – Because an IT Project Failure is NOT an Option
Sieben Mythen rund um Outsourcing
http://letter.eyepin.com/include/ctr.php?ID=64O6703O6062O10622&email=hplerchner@gm
x.net
Study to Reveal Profession’s Global Standardization and Growing Impact
Revised Quality-related Practice Advisories
http://www.theiia.org/guidance/standards-and-practices/professional-practicesframework/cae-bulletin-article/
Preserve, protect, and value your organization's intellectual property
http://www.theiia.org/bookstore.cfm?fuseaction=product_detail&order_num=1028
Juni 2007
Abhängigkeit vom Vorstand erschwert Arbeit für Revisoren
http://derstandard.at/?id=2901910
IT Audit Skills Need Much Improvement
http://www.theiia.org/itaudit/index.cfm?catid=28&iid=536
Kapitalmarkt-Gespräch "Das neue Börsegesetz: Herausforderungen für IR und
Rechnungswesen"
http://www.aktienforum.org/index.html?hpid=290&nl=149e9677a5989fd342ae44213df68868
&ct=3d2d8ccb37df977cb6d9da15b76c3f3a
Internal Auditing?
http://www.irca.org/inform/issue14/WadeOak.html
Auditing electronic-based management systems
http://www.irca.org/inform/issue14/APG.html
Einsatz von Control Self Assessment (CSA) für die Interne Revision heute
http://www.risknet.de/RiskNETNews.29.0.html?&tx_ttnews%5btt_news%5d=759&tx_ttnews%5bbackPid%5d=1&cHash=5b
b0f21539
Setting Long-Term Goals for Internal Audit
PricewaterhouseCoopers' 2007 State of the Internal Audit Profession Study - Pressures
build for continual focus on risk
http://www.pwc.com/extweb/pwcpublications.nsf/docid/76357CE81F5CD43C852572D7006
0CCCA
New Internal Audit Publications Hit the Bookshelf in July and August
Mai 2007
Wirtschaftskriminalität und Korruption in Deutschland, Österreich und der Schweiz
The Role of Internal Audit in Corporate Governance in Europe
http://www.esv.info/id/350310056/katalog.html
Management Audit durch die Interne Revision. Analyse und Praxiskonzept
http://www.amazon.de/Management-Interne-Revision-AnalysePraxiskonzept/dp/3865509576/ref=sr_1_4/303-83796284562650?ie=UTF8&s=books&qid=1177502745&sr=1-4
April 2007
Internal Audit Records - Retention Scheduling.
http://www.nationalarchives.gov.uk/documents/sched_internal_audit.pdf
The Professional Practices Framework - Guidance for the Internal Audit Profession
GTAG 7 released on IT outsourcing
Internal and External Audits - Introduction
http://ffiec.gov/ffiecinfobase/.../occ-hb-internal_external_audits-intro.pdf
Internal Control Guidance: Not Just a Small Matter
http://email.cpa2biz.com/cgi-bin15/DM/y/hYkH0HvtuU0Dkz0YIf0Em
Standards that matter - COSO - Checklist for achieving a better system of internal
controls
http://blog.cytrap.eu/?p=188
Implementing the PPF, Second Edition - by Dr. Urton L. Anderson, CIA, CCSA, CGAP,
CGA and Andrew J. Dahle, CIA
http://www.theiia.org/bookstore.cfm?fuseaction=product_detail&order_num=1020
März 2007
IIA CIA Learning System Coming March 2007
http://www.theiia.org/iia-training/seminars/cia-review-course/
PPF Exposure Draft Released
http://www.theiia.org/guidance/standards-and-practices/professional-practicesframework/exposure-draft-of-changes-to-ppf/
Expect Auditors to Focus on Fraud
Briefing paper scheduled for February 22, 2007
http://www.pcaobus.org/Standards/Standing_Advisory_Group/Meetings/2007/0222/Proposed_Changes.pdf
Aktuelle Entwicklungen und Herausforderungen der Internen Revision
Guide to the Sarbanes-Oxley Act: Managing Application Risks and Controls
http://www.protiviti.ca/portal/site/pro-ca/?pgTitle=Guide%20to%20the%20SarbanesOxley%20Act
Internal Auditing Around the World (Volume 2)
http://www.protiviti.ca/portal/site/proca/?pgTitle=Internal%20Auditing%20Around%20the%20World
Februar 2007
Exposure Draft of Proposed Changes to the Professional Practices Framework
http://www.theiia.org/guidance/standards-and-practices/professional-practicesframework/exposure-draft-of-changes-to-ppf/
Auditing Risk Management
Use Internal Auditing to Improve Processes.
http://advisor.com/doc/18494?open&pid=ZBLCOM
Twenty Questions for Directors to Ask Internal Auditors
ACL White Paper "Tabellenkalkulationen: Ein risikobehaftetes Datenanalyse-Tool"
Lernen Sie etwas über die Gefahren, die Ihrem Unternehmen drohen können, wenn
Tabellenkalkulationen zur Datenanalyse verwendet werden, und finden Sie heraus, wie Sie
durch eine zweckorientierte Lösung Ihre Produktivität steigern, Kosten reduzieren und die
Integrität Ihrer Daten sicherstellen können. (Registrierung erforderlich)
http://www.acl.com/spreadsheetrisk/default.aspx
Januar 2007
Management Override of Internal Controls:
http://www.aicpa.org/audcommctr/spotlight/achilles_heel.htm
Oö. LRH präsentiert seinen risikoorientierten Prüfungsansatz
http://www.staedtebund.at/de/?loadfile=de/detail.php&ID=1e14bfe2714193e7af5abc64ecbd6
b46
Interne Revision – Jahrbuch 2007
http://www.osv-hamburg.de
Dezember 2006
The Internal-Audit Function, >From Step Zero
Reporting to ???
http://www.cfo.com/article.cfm/8045574?f=RegWatch101606
November 2006
Top Priorities for Internal Audit in a Changing Environment
www.knowledgeleader.com/KnowledgeLeader/Content.nsf/Web+Content/ProtivitiBookletsT
opPrioritiesIAChangingEnviron
Die Interne Revision als Change Agent
http://www.esv.info/3-503-09779-1
Oktober 2006
Public Company Accounting Oversight Board revised Auditing Standard 2
550&topicId=27086&docId=l:508024802
Internal auditors can contribute to stronger corporate governance by carefully assessing
the organization's policy process
550&topicId=27086&docId=l:506732336
Help understand, guide, and shape the future of internal auditing
http://www.theiia.org/index.cfm?doc_id=5388
Get insight on building tomorrow's auditor
http://www.theiia.org/index.cfm?act=iia.insight
How can auditors lie about being independent?
http://www.ethicalmarkets.com/EthicalMarketsAuditorLies.pdf
September 2006
August 2006
ACL – Globaler Umfragebericht - Überblick über die aktuellen Trends bei Revisionen
http://www.acl.com/auditsurveyresults/Default.aspx
PricewaterhouseCoopers 2006 State of the internal audit profession study: Continuous
auditing gains momentum
http://www.pwc.com/extweb/pwcpublications.nsf/docid/1981A92E13DEE3CF8525718B006
DE802
Internal Audit Guide: Evaluating a Compliance and Ethics Program - OCEG Practice
Aid, Exposure Draft
http://www.oceg.org/landing/IAG.aspx
Juli 2006
Aufgabenwandel in der Internen Revision
http://www.amazon.de/exec/obidos/ASIN/3831605513/qid=1149792005/br=310/br_lfncs_b_10/302-5440355-1392016
A Practitioner's Guide to Corruption Auditing - The Role of Internal Auditors and
Government Auditors
http://pleier.com/pgca.htm
Anti-Fraud White Paper: The Emerging Role of Internal Audit in Mitigating Fraud and
Reputation Risk
http://www.pwc.com/extweb/pwcpublications.nsf/docid/290B54AA6A3BA9F485256E6A00
68B5E6
Juni 2006
Report released on The Role of Internal Audit in Sensitive Communication
http://www.theiia.org/?doc_id=5488
Revision des Finanzwesens - Prüfungsleitfaden für die Revisionspraxis
http://www.ESV.info/3-503-05969-5
PricewaterhouseCoopers' State of the Internal Audit Profession Study: Internal Audit
Post Sarbanes-Oxley
http://www.pwc.com/extweb/pwcpublications.nsf/docid/acfafd390978cb2785257147005ef9b
6

IIA News – Juli 2006-06-07 - Institut für Interne Revision

Transcription

Documents pareils

Le Sarbanes-Oxley Act américain de 2002

Neudefinition der Internen Revision gemäss dem Institute of Internal

Mitteldeutsche Eisenbahn GmbH

Stadtplan Nürnberg

Arbeitsamt Schwandorf

Revision 2005 der Volkswirtschaftlichen Gesamtrechnungen auf

French Desk in Frankfurt / Main French Desk à Francfort / Main

here - WTS France

Billig, schnell zubereitet und essbar

Aus der Neue Deister Zeitung Ausgabe 590500 Neue Deister

Landkreis Osnabrück bildet Elternlotsen aus

Psychiatrie: Fenstersturz aus geschlossener Abteilung

Gibt es in einer total informatisierten Welt noch eine

Korruptionsprävention Maßnahmen in der öffentlichen Verwaltung

Bündnispartner (61) Stand: 13.04.2016

L`audit des hôpitaux